Qualification of an auditor

Dear Rajan,

In Chartered Accountants Act, 1949 as amended by C.A. (Amend.) Act, 2006, a person can practice either as Individual - either as sole practitioner or sole proprietor,
or
as in Partnership Firm - as a Partner.

No other way of doing Practice is open to a C.A.

Thus, HUF can't be an auditor in a company, though the Members/Karta etc. can audit individually.

Best Regards,
CA Lovely Arora
ca.lovelyarora @ gmail.com

Thanks bro...